https://www.taxtmi.com/caselaws?id=258464 Where a special statute prescribes punishment for breach of an antiquities prohibition, prosecution cannot be maintained under the Customs Act for the same contravention. The Delhi HC noted that, after the 1972 enactment, customs law remained relevant only for confiscation and penalty, while criminal punishment for violating the prohibition under Section 3 lay under the Antiquities and Art Treasures Act, 1972. The Court also treated the earlier precedent on this point as continuing to apply, and held that an SLP pending without stay or reversal did not affect its force. The complaint under the Customs Act was therefore not maintainable and the discharge order stood. en-us Fri, 27 Mar 2015 00:00:00 +0530 Thu, 01 Oct 2015 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258464 Where a special statute prescribes punishment for breach of an antiquities prohibition, prosecution cannot be maintained under the Customs Act for the same contravention. The Delhi HC noted that, after the 1972 enactment, customs law remained relevant only for confiscation and penalty, while criminal punishment for violating the prohibition under Section 3 lay under the Antiquities and Art Treasures Act, 1972. The Court also treated the earlier precedent on this point as continuing to apply, and held that an SLP pending without stay or reversal did not affect its force. The complaint under the Customs Act was therefore not maintainable and the discharge order stood. Case-Laws Customs Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258464